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REGULATORY MATTERS (Regulatory Assets and Liabilities) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2013
Dec. 31, 2012
Regulatory Assets And Liabilities [Line Items]    
Regulatory Assets—Current $ 52,763 $ 51,619
Regulatory Assets—Noncurrent 150,584 191,077
Regulatory Liabilities - Current (53,935) (43,516)
Regulatory Liability, Noncurrent (302,482) (279,111)
UNS Energy
   
Regulatory Assets And Liabilities [Line Items]    
Property Tax Deferrals Current 20,000 [1] 18,000 [1]
Derivative Instruments Regulatory Assets Current 1,000 11,000
Mine Fire Cost Deferral 10,000 [2]  
PPFAC 14,000 [2] 15,000 [2]
DSM and LFCR Regulatory Assets Current 3,000 [2]  
DSM   5,000 [2]
Other Current Regulatory Assets 5,000 [3] 3,000 [3]
Regulatory Assets—Current 53,000 52,000
Pension And Other Postretirement Benefits Noncurrent 80,000 139,000
Income Taxes Recoverable through Future Revenues 25,000 [4] 10,000 [4]
PPFAC—Final Mine Reclamation and Retiree Health Care Costs 25,000 [5] 22,000 [5]
Tucson to Nogales Transmission Line 5,000 [6] 5,000 [6]
Other Regulatory Assets Noncurrent 16,000 [3] 15,000 [3]
Regulatory Assets—Noncurrent 151,000 191,000
PGA (15,000) (17,000)
RES (31,000) (23,000)
Other Current Regulatory Liabilities Current (8,000) (4,000)
Regulatory Liabilities - Current (54,000) (44,000)
Net Cost of Removal for Interim Retirements (292,000) [7] (267,000) [7]
Income Taxes Payable through Future Rates (6,000) (6,000)
Deferred Investment Tax Credit (4,000) [8] (5,000) [8]
Other Regulatory Liabilities   1,000
Regulatory Liability, Noncurrent (302,000) (279,000)
Total Net Regulatory Assets (Liabilities) (152,000) (80,000)
TUCSON ELECTRIC POWER COMPANY
   
Regulatory Assets And Liabilities [Line Items]    
Property Tax Deferrals Current 20,000 [1] 18,000 [1]
Derivative Instruments Regulatory Assets Current 1,000 2,000
Mine Fire Cost Deferral 10,000 [2]  
PPFAC 4,000 [2] 7,000 [2]
DSM and LFCR Regulatory Assets Current 3,000 [2]  
DSM   5,000 [2]
Other Current Regulatory Assets 5,000 [3] 2,000 [3]
Regulatory Assets—Current 42,555 34,345
Pension And Other Postretirement Benefits Noncurrent 75,000 130,000
Income Taxes Recoverable through Future Revenues 22,000 [4] 8,000 [4]
PPFAC—Final Mine Reclamation and Retiree Health Care Costs 25,000 [5] 22,000 [5]
Tucson to Nogales Transmission Line 5,000 [6] 5,000 [6]
Other Regulatory Assets Noncurrent 14,000 [3] 13,000 [3]
Regulatory Assets—Noncurrent 141,030 178,330
PGA 0 0
RES (22,000) (19,000)
Other Current Regulatory Liabilities Current (2,000) (2,000)
Regulatory Liabilities - Current (23,701) (20,822)
Net Cost of Removal for Interim Retirements (254,000) [7] (231,000) [7]
Income Taxes Payable through Future Rates (5,000) (5,000)
Deferred Investment Tax Credit (4,000) [8] (5,000) [8]
Other Regulatory Liabilities   0
Regulatory Liability, Noncurrent (263,270) (241,189)
Total Net Regulatory Assets (Liabilities) (103,386) (50,000)
UNS Electric
   
Regulatory Assets And Liabilities [Line Items]    
Property Tax Deferrals Current 0 [1] 0 [1]
Derivative Instruments Regulatory Assets Current 0 6,000
Mine Fire Cost Deferral 0 [2]  
PPFAC 10,000 [2] 8,000 [2]
DSM and LFCR Regulatory Assets Current 0 [2]  
DSM   0 [2]
Other Current Regulatory Assets 0 [3] 0 [3]
Regulatory Assets—Current 10,000 14,000
Pension And Other Postretirement Benefits Noncurrent 3,000 5,000
Income Taxes Recoverable through Future Revenues 3,000 [4] 2,000 [4]
PPFAC—Final Mine Reclamation and Retiree Health Care Costs 0 [5] 0 [5]
Tucson to Nogales Transmission Line 0 [6] 0 [6]
Other Regulatory Assets Noncurrent 2,000 [3] 1,000 [3]
Regulatory Assets—Noncurrent 8,000 8,000
PGA 0 0
RES (9,000) (4,000)
Other Current Regulatory Liabilities Current (6,000) (1,000)
Regulatory Liabilities - Current (15,000) (5,000)
Net Cost of Removal for Interim Retirements (12,000) [7] (11,000) [7]
Income Taxes Payable through Future Rates 0 0
Deferred Investment Tax Credit 0 [8] 0 [8]
Other Regulatory Liabilities   1,000
Regulatory Liability, Noncurrent (12,000) (12,000)
Total Net Regulatory Assets (Liabilities) (9,000) 5,000
UNS Gas
   
Regulatory Assets And Liabilities [Line Items]    
Property Tax Deferrals Current 0 [1] 0 [1]
Derivative Instruments Regulatory Assets Current 0 3,000
Mine Fire Cost Deferral 0 [2]  
PPFAC 0 [2] 0 [2]
DSM and LFCR Regulatory Assets Current 0 [2]  
DSM   0 [2]
Other Current Regulatory Assets 0 [3] 1,000 [3]
Regulatory Assets—Current 0 4,000
Pension And Other Postretirement Benefits Noncurrent 2,000 4,000
Income Taxes Recoverable through Future Revenues 0 [4] 0 [4]
PPFAC—Final Mine Reclamation and Retiree Health Care Costs 0 [5] 0 [5]
Tucson to Nogales Transmission Line 0 [6] 0 [6]
Other Regulatory Assets Noncurrent 0 [3] 1,000 [3]
Regulatory Assets—Noncurrent 2,000 5,000
PGA (15,000) (17,000)
RES 0 0
Other Current Regulatory Liabilities Current 0 (1,000)
Regulatory Liabilities - Current (15,000) (18,000)
Net Cost of Removal for Interim Retirements (26,000) [7] (25,000) [7]
Income Taxes Payable through Future Rates (1,000) (1,000)
Deferred Investment Tax Credit 0 [8] 0 [8]
Other Regulatory Liabilities   0
Regulatory Liability, Noncurrent (27,000) (26,000)
Total Net Regulatory Assets (Liabilities) $ (40,000) $ (35,000)
[1] Property Tax is recovered over approximately a six-month period as costs are paid, rather than as costs are accrued.
[2] See Cost Recovery Mechanisms discussion above.
[3] TEP’s other regulatory assets include unamortized loss on reacquired debt (recovery through 2032), coal contract amendment (recovery through 2017), rate case costs (recovery over three years), environmental compliance costs, Springerville Unit 1 lease deferrals and other assets (recovery through 2014).
[4] Income Taxes Recoverable through Future Revenues are amortized over the life of the assets.
[5] Final Mine Reclamation and Retiree Health Care Costs stem from TEP’s jointly-owned facilities at the San Juan Generating Station, the Four Corners Generating Station, and the Navajo Generating Station. TEP is required to recognize the present value of its liability associated with final mine reclamation and retiree health care obligations over the life of the coal supply agreements. TEP recorded a regulatory asset because TEP is permitted to fully recover these costs through the PPFAC when the costs are invoiced by the miners. TEP expects to recover these costs over the remaining life of the mines, which is estimated to be between 14 and 20 years.
[6] TEP and UNS Electric will request recovery from FERC for the prudent costs incurred to develop a high-voltage transmission line from Tucson to Nogales. TEP and UNS Electric are not going to proceed with the project. See Note 7.
[7] Net Cost of Removal for Interim Retirements represents amounts recovered through depreciation rates associated with asset retirement costs expected to be incurred in the future.
[8] The Deferred Investment Tax Credit relates to federal energy credits generated in 2012 and is amortized over the tax life of the underlying asset.